This site uses cookies to provide you with a more responsive and personalised service. By using this site you agree to our use of cookies. Please read our cookie notice ( for more information on the cookies we use and how to delete or block them.
The full functionality of our site is not supported on your browser version, or you may have 'compatibility mode' selected. Please turn off compatibility mode, upgrade your browser to at least Internet Explorer 9, or try using another browser such as Google Chrome or Mozilla Firefox.

Assurance on Integrated Reporting and other EER– IAASB

Date recorded:

At its meeting on June 18-23, 2018, the IAASB was presented with an issues paper summarizing the work of the Task Force relating to three of the Ten Key Challenges in undertaking assurance engagements over EER. The Board discussed the ‘generalized construct’ of an EER report and its relationship to assurance concepts, before considering issues relating to the challenges of Applying Materiality, Evaluating the Suitability of Criteria, and Building Assertions. The Board expressed broad support for the approach being taken by the Task Force to date and commented on the issues presented. The Board also agreed with the Task Force’s suggestion to publish the non-authoritative guidance in the form of an International Assurance Engagements Practice Note (IAEPN). The remaining challenges allocated to Phase 1 of the project will be presented for discussion in September 2018, along with a first draft of the guidance relating to these challenges.

Review the summary, including the podcast, on the IAASB's Web site.

Correction list for hyphenation

These words serve as exceptions. Once entered, they are only hyphenated at the specified hyphenation points. Each word should be on a separate line.